SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0293 (P&H-HC) : (2007) 294 ITR 0631 : (2006) 203 CTR 0117 : (2007) 163 TAXMAN 0565CIT v. Mahalaxmi Rice Factory INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT